In the rapidly evolving telecommunications industry, accurate valuation of tangible assets remains a critical challenge that requires adherence to universally recognized standards. This study addresses the pressing need for transparent and precise asset valuation methodologies that are pivotal for informed investment decisions and financial reporting. It aims to bridge the theoretical and practical divide in asset valuation by applying International Valuation Standards (IVS) 300 and 400 to Asiacell Communications PJSC, a leading entity in the sector. Focusing on five key tangible assets from 2018 to 2022 – lands, buildings, plant and equipment, means of transport and transfer, and furniture and office equipment – the study employs the income approach, augmented by a random walk model for future cash flow forecasting and the weighted average cost of capital for discounting. This innovative methodology offers a comprehensive valuation framework, revealing that despite Asiacell’s consistent growth rate of 4.63%, all asset categories experienced a depreciation upon revaluation. The study’s findings underscore the significance of implementing IVS in elucidating the asset valuation process, demonstrating the potential discrepancies between book values and standards-based valuations. The application of IVS 300 and IVS 400 not only enhances the transparency and accuracy of asset valuation but also provides valuable insights into the contributions of tangible assets to future income within the prevailing market conditions. By offering a replicable model for asset valuation in dynamic industries, this study contributes to the broader discourse on financial reporting and investment analysis, setting a foundation for future exploration in the field.
Objective: To evaluate and compare the effect of mechanical surface treatment (groove, aluminum oxide particles)
with 45 degree bevel type of joint on tensile bond strength of acrylic specimens repaired by two curing methods
(microwave and water both).
Methodology: Eighty specimens (80) were prepared from pink heat cure acrylic resin. They were divided into two
main groups (40 specimen repaired by microwave energy and 40 specimens repaired by water bath method).Each
group can be divided into four subgroups of ten according to the surface treatment. The control group A was left
intact, group B received no surface treatment, group C and D received surface treatment by (groove, 50 m aluminum
oxide particles). Specimens
This paper will juxtapose the effectiveness of conventional methods of graphical cartography and GIS-interpolation methods in presenting the population distribution of the Baghdad Governorate in 2023. The study touches upon the efficiency of two types of cartographic techniques to present demographic data and is concerned with the speed and clearness of the visual perception. The analysis involves the use of traditional techniques (square, triangle, column and divided circle) and the GIS techniques (Kernel Smoothing, Kriging and Inverse Distance weighting) to describe the male, female and aggregate population. Fifty respondents used their comprehension speed on the maps as the sample. The findings demonstrate that the traditional te
... Show MoreThis study explored the feasibility of removing nickel (Ni) and Pb (II) from water solutions using the adsorption technique by cellulose recovered from office paper waste. Metal removal is required to reduce the direct or indirect exposure of industrial waste to the environment, due to its potential for harm to human health and ecosystems. The release criterion is maintained to keep the efficient wastewater treatment of the metals of concern, which are toxic to both humans and other organisms. The cellulose was first prepared from office paper waste. The removal values can be rationalized as follows: Lead removal efficiencies of were obtained upto %95.0632, while the removals of nickel were obtained as 54.3866%. The adsorption proce
... Show MoreThe closeness of residential neighborhoods to oil refineries and petrochemical plants in these areas has heightened the community’s exposure to dangerous air pollutants. This study aimed to investigate the impact of health literacy upon lung cancer screening beliefs among residents of neighborhood adjacent to a refinery oil.
A cross-sectional study design using nonprobability convenience sampling was applied, employin
This study tackles a fourth-order inverse problem involving a cantilever beam with nonlocal conditions to simultaneously calculate the beam’s displacement and an unknown time-dependent coefficient. A finite difference approach is suggested to discretize the hyperbolic fourth-order equation. A stability analysis for the proposed scheme is also provided. The indirect problem is the minimization of the misfit function. The goal of the minimization algorithm is to reduce the gap between the measured (noisy) data and the numerical computed solution provided by the model. To achieve stable results, Tikhonov’s regularization technique is employed, and two numerical test examples are shown to illustrate the suggested scheme's reliabilit
... Show MoreHundreds of infrastructure investment projects are inserted into the Iraqi government budget annually. Many of these projects suffer from suspension, delay in completion, corruption, or other negative issues known in Iraqi construction projects. This may harm the country's economic recovery due to allocating funds to useless projects from one or more feasibility studies' components. Therefore, the best solution is to pay attention to the feasibility study reports. This study highlights the importance of feasibility studies reports for investment projects and their effective role in evaluating project ideas to ensure an equitable distribution of a country's financial resources to the most feasible investment projects. This importance
... Show MoreA fully automatic electrothermal atomic emission spectrometry (ETA-AES) is described. This system is based on an echelle monochromator modified for wave¬length modulation which is completely controlled by microcomputer . The advantages of the system in atomic spectrometry have been discussed . Aspects of the analytical performances such as calibration ? dection limit, precision , and recovery for copper are considered . This system is applied for routine determination of copper in commercial powdered mill? by slurr>' atomization versus aqueous atomization techniques.
Objectives: This study aims to evaluate the role of social media in promoting awareness of green university initiatives and assess the effectiveness of sustainability reports in engaging students at Baghdad University. In alignment with Sustainable Development Goal 12 (Responsible Consumption and Production),It seeks to provide recommendations for enhancing digital platforms for sustainability communication. Theoretical Framework: The study is grounded in the Green University Model, Social Media Engagement Theory, and the Sustainability Reporting Framework, which emphasize integrating sustainable practices in education, using digital platforms for community engagement, and leveraging sustainability reports for transparency and
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